Fees, emoluments, and other benefits to a resident director, manager, or board member of a body of persons

20

No

Commissions to lotto agents

10

No

Supply of goods exceeding GHS 2,000

3

No

Supply of works exceeding GHS 2,000

5

No

Supply of services exceeding GHS 2,000 (payments to persons other than individuals)

7.5

No

Payment to individuals for provision of services

7.5

No

Payment to petroleum subcontractors

7.5

No

Payment for unprocessed precious minerals

3

No

Non-resident persons:

Dividend

8

Yes

Royalties, natural resources payments, and rents

15

Yes

Management, consulting, and technical service fees, and endorsement fees

20

Yes

Repatriated branch after tax profits

8

Yes

Interest income

8

Yes

Short-term insurance premium

5

Yes

Income from telecommunication, shipping, and air transport

15

Yes

Payment to petroleum subcontractors

15

Yes

Double tax treaties (DTTs)

Ghana has DTTs with the following countries for the relief from double taxation on income arising in Ghana:

Recipient

Dividends (%) (1)

Interest (%)

Royalties (%)

Technical or management service fees (%)

Belgium

5/15

10

10

10

Czech Republic (4)

6/6

10

8

8

Denmark

5/15

8

8

8

France

7.5/15

10

10

10

Germany

5/15

10

8

8

Ireland (3)

7

7

8

10

Italy

5/15

10

10

10

Mauritius (4)

7

7

8

10

Morocco (4)

5/10

10

10

10

Netherlands

5/10

8

8

8

Singapore (4)

7/7

7

7

10

South Africa

5/15

5/10 (2)

10

10

Switzerland

5/15

10

8

8

United Kingdom

7.5/15

12.5

12.5

10

Notes

The lower rate applies where the recipient holds at least 10% of the shares. The higher rate applies in any other case.

5% for non-resident banks. 10% in any other case.

The Parliament of Ghana is yet to ratify the DTT with Ireland.

The Parliament of Ghana has ratified the DTTs with the Czech Republic, Mauritius, Morocco, and Singapore. These DTTs are not in force, with the exception of Czech Republic and Morocco, which will be in force effective 1 January 2019.

The government of Ghana is pursuing DTTs with various countries, including Nigeria, Qatar, Sweden, Syria, the United Arab Emirates, and the United States.